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NY H87899

January 31, 2002

CLA-2-95:RR:NC:SP:225 H87899


TARIFF NO.: 9503.90.0080

Ms. Kerri L. Brode
MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a Say What?!™ digital recorder from China.

Dear Ms. Brode:

In your letter dated January 21, 2002, on behalf of ABC Intl Traders, Inc., you requested a tariff classification ruling.

The submitted sample, Item #247357, Say What?!™ digital recorder, is a digital recording toy that measures approximately 4-1/2” in height x 4-1/8” in width x 1-1/2” in thickness with suction cups and a hangar that allows the toy to be secretly hidden anywhere for amusement purposes. The user can record two five second messages or crazy sounds, and then activate their playback secretly by remote control at distances up to 30 feet away. The item is a limited use recording device designed for children aged five years and older that provides the manipulative play value or frivolous entertainment characteristics of toys because of its noise making features, the primary focus of the item. Four AAA batteries (not included) are required for operation.

The applicable subheading for Item #247357, Say What?!™ digital recorder, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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